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Persistent link: https://www.econbiz.de/10012421941
The main goal of this paper is to analyze the factors that influence the auditor's decision to disclose goodwill impairment as a key audit matter (KAM). For this analysis, we use a logit model to determine the factors that influence auditors' disclosure of a goodwill impairment as a KAM. Our...
Persistent link: https://www.econbiz.de/10014505095
Researchers have long been interested in whether the classification of various items on the balance sheet matters to investors. This paper provides evidence on whether reporting non-controlling interests (NCI) as equity or as non-equity matters in terms of value relevance. We use a sample of...
Persistent link: https://www.econbiz.de/10013064130
Persistent link: https://www.econbiz.de/10009732164